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0.
Journal Entry
on December 22, 2014
This video is an excellent discussion of extensibility and what it takes to make extensibility work correctly. One key takeaway is that all of the following needs to be addressed to make extensibility work:
syntax
vocabulary
validity (validation)
meaning (semantics)
behavior
This is ...
1.
Journal Entry
on October 7, 2009
I was very fortunate to participate on the team that created the US GAAP Taxonomy Architecture. Part of this is how could you not learn a lot discussing things with people like Walter Hamscher, David vun Kannon, Campbell Pryde, Paul Sappington and Cliff Binstock (i.e. the other co-authors of the ar ...
2.
Journal Entry
on March 22, 2016
Too many people say that financial statements need to be forms and that extensions will not work. This is not true. Here is a good job of what extensions offer:
(Click link to go to report income statement)
If you look at this income statement, the line item "Total net revenue" uses the US GA ...
3.
Journal Entry
on January 7, 2015
A good way to understand distributed extensibility is to contrast it to the more common term "extensibility". People throw that term "extensibility" around. But what does it really mean?
How do you really know if something is "extensible" or not? How do you know if the extensibility actually wor ...
4.
Journal Entry
on July 11, 2014
Man, this is incredibly interesting and useful stuff. This visualization "Errors and Report Elements" tab or "Dashboard 2" shows Errors on the vertical axis and the number of extension report elements on the horizontal axis. The two screen shots below are for LARGER and SMALLER reporting entities. ...
5.
Journal Entry
on October 6, 2013
Many people tend to have the perception that all filer extensions to the US GAAP Taxonomy used by SEC XBRL financial filers is always bad. That is simply not the case, a misperception.
Consider this example: ( SEC Interactive Data Viewer , see the Commitments and Contingencies disclosure; XBRL Cl ...
6.
Journal Entry
on December 2, 2013
For the 7160 SEC XBRL financial filings I have been analyzing, all 10-Ks, I did an analysis of the line items of different sections of the balance sheet.
First off, let me say that this analysis is not perfect just yet. For one, I am only able to get to the 91% of filers who provided calculation ...
7.
Journal Entry
on May 9, 2014
An analysis of SEC XBRL financial filings contributed to identifying a set of seven minimum criteria which are necessary to make use of information reported in those filings. The notion of controlled flexibility was explained. Trying to connect that information with things that I am noticing in ter ...
8.
Journal Entry
on September 26, 2010
The US GAAP Taxonomy Architecture (and the current draft ) has a term called a Compact Pattern Declaration (CPD).
Section 1.3 (Logical Model) of the US GAAP Taxonomy Architecture states:
Disciplined Extensions – The architecture internally enforces design rules to ensure that the base ta ...
9.
Journal Entry
on July 11, 2014
The SEC is complaining about extensions . Just looking at the total number of extension elements only tells part of the story. For example, the company who created the most extension report elements, Realty Income Corp, had 4,399 extensions, but 4,123 of them where [Member]s. Those [Member]s seem ...
